Estate tax implications of Non-US Citizen, Non-US Resident Naming US-citizen child as IRA beneficiary
If a non-US citizen, non-US resident, owns an IRA (which she received from her US-citizen spouse’s death), upon her death, is it correct that estate taxes would apply to the IRA’s value above $60,000 even if she leaves it to her US Citizen child as beneficiary?
Submitted by Dan Simonds on Sun, 2023-05-21 13:27